Seddons GSC LLP

A Will is one of the most important documents that a person might prepare in their lifetime. The law on making a Will in England and Wales is based on statute and case law, with the Wills Act 1837 (“Act”) governing the key formalities. The Act has not been updated since its introduction and it has long been debated that the legislation should be modernised. The Law Commission’s Wills Project on the proposal for reform commenced in 2016, and the Commission released its final, two volume report on 16 May 2025 (the “Report”). The Report includes the Commission’s recommendations for reform and a draft Bill for a new Wills Act. It is suggested by the Commission that the new Bill should introduce a more streamlined, comprehensive and modern legal framework for making Wills in England and Wales. A link to the Report and related documents is here Wills – Law Commission The key recommendations that the Commission has made in the Report are: That the legal age to make a Will be reduced to 16 years and for the Court to have the power to authorise the making of a Will by younger testators in specific circumstances. That a gift in a Will should be invalidated not only if it is made to the witness of a Will or their spouse/civil partner but also if the gift is made to: The witness’s cohabitant; or a person who signed the Will on behalf and at the direction of, the testator; or the spouse/civil partner or cohabitant of the person that signed the Will on behalf and at the direction of the testator. That marriage should no longer revoke a Will. That the test for testamentary capacity should be the test set out in the Mental Capacity Act 2005 (“MCA”), with reference to the elements set out in the Banks v Goodfellow test to support guiding principles and the operation of the MCA test in practice. That a statutory presumption of capacity should apply to making a Will. That a Code of Practice should be established on assessing capacity under the MCA. That provision be made for electronic Wills, using a ‘reliable system’ to ensure the security of the Will and that virtual witnessing be permissible. A ‘reliable system’[1]  is recommended to be one that: – links any signature with the person, at the time of signing – identifies the Will so that it can be distinguished from copies; and – protects the Will against any alterations other than by the testator or person authorised by them. And that the Court be provided with: An overriding dispensing power to validate a Will that does not comply with all the formality requirements, if the testamentary intentions are clear despite this. The power to rectify a Will that does not give effect to the testator’s Will due to a drafting error (as well as a clerical error). The power to infer that a Will was brought about by undue influence where there are reasonable grounds to suspect so. The power to save a gift to a witness or person that signs on a person’s behalf if it considers it just and reasonable to do so. As the Commission cites in the Report, it appears that the proposed reforms, and specially the draft new Bill should not only offer modernisation but also clarify certain legal points, bolster guiding principles and increase protections for vulnerable testators. The key theme of the report is supporting testamentary freedom, the key principle of Wills law in England and Wales. The Government will review and consider the recommendations and provide their response as to whether the proposals for reform are accepted. We shall await further updates. Any reform to the Act will provide an opportunity for clients to review their Will, to ensure that it accords with their wishes and offers the preferred estate planning solution considering current circumstances and current law. It will be crucial for advisors to keep abreast of the developments and to proactively engage with clients to facilitate the Will review process. If you have any questions on these proposals, please contact Natasha Southam ([email protected]) in our private client team for further advice. The information contained in this article is provided for informational purposes only and should not be construed as legal advice on any subject matter. No recipients of content from this article, clients or otherwise, should act or refrain from acting on the basis of any content included in the article without seeking the appropriate legal or other professional advice. The content of this article contains general information and may not reflect current legal developments, verdicts or settlements.

An increasing number of Americans are choosing to build a life in the UK. According to the UK Home Office, applications for British citizenship from US nationals rose by 26 percent in 2024, marking the highest level recorded in over two decades. The motivations vary, but many are driven by a desire for greater political stability, access to public healthcare, and a new lifestyle with international perspective. For those contemplating such a move, the UK offers many appealing qualities. A shared language, a familiar legal system, renowned educational and cultural institutions, and a strong real estate market all contribute to the appeal. However, relocating internationally involves important legal, financial, and personal considerations that are worth understanding early. Immigration and Visa Pathways The UK’s visa system includes a variety of routes depending on your reason for moving. Whether you are relocating for employment, to join family, or planning a long-term stay, it is important to identify the correct visa and understand the requirements. Planning ahead helps ensure a smoother process and provides clarity on what your future path to residency or citizenship could look like. Buying or Renting Property Navigating the UK property market can be quite different from buying in the US. Key concepts such as freehold and leasehold ownership, stamp duty, and differing legal procedures can feel unfamiliar. Many newcomers choose to rent initially to better understand the market before making a long-term investment. Wealth and Estate Planning Managing your financial affairs across two countries often requires expert advice. Inheritance tax, wills, trusts, and reporting obligations can vary significantly between UK and US jurisdictions. Taking time to plan appropriately can help preserve wealth and avoid unnecessary complications, especially for those relocating with substantial assets. Family Considerations Relocating can raise important questions for families, particularly where existing custody arrangements or international considerations are involved. Some individuals also use the opportunity to put pre- or post-nuptial agreements in place to provide clarity and reassurance in a new legal setting. It is worth thinking through these personal factors as part of the broader move. Business and Corporate Law Some Americans moving to the UK may be launching a new venture or expanding an existing business. This transition brings with it practical and regulatory considerations, including company formation, governance, and local compliance. The UK offers a stable and well-regulated environment for entrepreneurs, but early legal guidance can help avoid missteps. Finding the Right Support An international move involves more than packing up and booking flights. It is a complex process with many moving parts, from immigration to property, family matters to finances. At Seddons GSC, we regularly advise American clients at all stages of their move and settlement. Our goal is to help you make informed decisions with confidence. If you are considering a move to the UK and want to understand what support might be helpful, we welcome the opportunity to speak with you. Need help navigating these changes? If you, your clients or employees are affected by these changes please contact Soma Barzinji ([email protected]) in our immigration team for further advice.

The Supreme Court has unanimously dismissed a wife’s appeal, in financial remedy proceedings, where she sought to argue that the sharing principle applied to assets worth £80 million, which the husband transferred to her to avoid inheritance tax. The Judgment handed down by the Supreme Court in the case of Standish is now a defining concept in the ever-evolving landscape of family law. The husband entered the marriage with substantial wealth. In 2017, following tax advice, he transferred a substantial part of this to the wife on the assumption that she would be transferring the assets into a trust for the benefit of their children. The wife did not do so and instead commenced divorce proceedings in 2020. The wife originally disputed that the husband’s sole aim was to gain tax relief benefits and claimed that the husband’s separate property, that had been transferred to her, then became her separate property. In the Supreme Court, the wife’s case was that the 2017 transfer matrimonialised assets and therefore made them subject to the sharing principle. The Supreme Court ruled in favour of the husband and held that the source of the funds were pre-marital and the transfer did not change this status. It was therefore decided that the assets were not subject to the sharing principle. On marriage, there is often a process called ‘’matrimonilisation’’ which means assets acquired before or outside of the marriage become assets that can be considered on divorce if treated as shared during the marriage.  Typically, the Court considers that legal title confirming legal ownership a determining factor in ownership. The Standish ruling now determines that courts should now also consider the original source and underlying intent of the parties at the time of transfer. This confirms that there is no legal right to share property that is found to be non-matrimonial. The new test for matrimonialisation is therefore as follows: The matrimonialisation of property will occur where there is intention by the transferor to share the non-marital property, coupled with treatment by the parties of this property as shared over time. Interestingly the ruling also differentiates between passive and active contributions. If there is market-driven growth on premarital investments, the growth will remain separate property unless the couple have agreed to pool the gains. On the other hand, profits derived from a business run by one spouse, for example, will be treated as shared equity. What does this mean for divorcing parties? The Court’s finding in this case that sharing does not now apply to non-matrimonial property will mean there will need to be consideration given to ensuring that there is clear documentation recording an asset’s origin and reasons for any transfer. Clear advice will need to be sought, not only from a financial advisor, but from a family lawyer as well prior to the transfer. A family lawyer can assist with cohabitation agreements for example, which assist in a scenario where one party owns the property but the couple will be living in the property together. This can assist in divorce proceedings as it shows clear intentions that the asset was to be separate property. A pre-nuptial agreement can also assist parties and should be entered into prior to the marriage. This agreement can set out the couple’s intentions as to the assets that each or one of them is bringing into the marriage. It is important to note, that even though the Court may rule that assets are non-matrimonial, a spouse  can be expected to draw upon such assets to meet the needs of the other spouse, if such needs cannot be met from the joint pot, to ensure fairness. Fairness is a familiar concept to family law practitioners following the presumption that a 50/50 split of the assets is the starting point. This is not, however, always the outcome as the court will need to consider the needs of both parties, dependant children, contributions made, and the other factors set out in section 25 of the Matrimonial Causes Act 1973. If a spouse is seeking to share in non-marital assets following divorce, they will need to demonstrate that their spouse had an intention to share the assets with them despite them being non-marital in nature. The passage of time is also a relevant indicator of intention to share in this context as the longer the asset is treated in such a way, the stronger the evidence is of a settled intention. This will impact the advice we now give to clients when advising them prior to marriage. Family lawyers will need to consider the outcome of Standish when advising clients in relation to cohabitation and nuptial agreements. Parties will need to think about how they are documenting and communicating the treatment of assets before and during the marriage, as it is likely that any evidence around the origin of assets and how the couple have treated the same will be important on divorce.